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Oregon Revised Statutes
Revenue and Taxation
Cigarettes and Tobacco Products
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Section
323.005
Short title.
Section
323.010
Definitions for ORS 323.005 to 323.482.
Section
323.015
"Distribution," "distributor" and "distributor engaged in business in this state" defined.
Section
323.030
Tax imposed; rate; exclusiveness; only one distribution taxed.
Section
323.031
Additional tax imposed; rate.
Section
323.035
Distributions by manufacturers to licensed distributors exempted.
Section
323.040
Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.
Section
323.045
[1965 c.525 §23; repealed by 1999 c.602 §1]
Section
323.050
Storage in bonded warehouses exempted.
Section
323.055
Sales to federal installations and veterans’ institutions exempted.
Section
323.060
Consumer exemption; payment of tax in certain cases.
Section
323.065
Claim for exemption.
Section
323.068
Prepayment of tax.
Section
323.070
[1965 c.525 §26; repealed by 1971 c.416 §3]
Section
323.075
Distributor to collect tax on certain sales.
Section
323.080
Manufacturers’ agreements for prepayment.
Section
323.085
Presumptions regarding distribution and prepayment of tax.
Section
323.086
[1989 c.866 §3; repealed by 1995 c.79 §179]
Section
323.087
[1989 c.866 §4; repealed by 1995 c.79 §179]
Section
323.089
[1989 c.866 §5; repealed by 1995 c.79 §179]
Section
323.091
[1989 c.866 §6; repealed by 1995 c.79 §179]
Section
323.105
Distributor’s license.
Section
323.106
Certification of intent to comply with reporting, recordkeeping and directory participation requirements.
Section
323.107
Wholesaler’s license.
Section
323.110
Security required for licensing; conditions of bond.
Section
323.115
Provision for withdrawal of surety.
Section
323.120
Form of security.
Section
323.125
Liquidation of security to pay delinquency.
Section
323.130
Issuance and display of license; circumstances for not issuing license; appeal.
Section
323.135
[1965 c.525 §40; 1971 c.734 §36; 1995 c.650 §41; repealed by 2003 c.804 §68]
Section
323.140
Cancellation, revocation or suspension of license; appeal.
Section
323.155
[1965 c.525 §42; 1999 c.62 §1; repealed by 2003 c.804 §68]
Section
323.160
Tax stamps; rules.
Section
323.165
Sale of stamps.
Section
323.170
Payment for stamps; distributor compensation.
Section
323.175
Application for credit purchases of stamps.
Section
323.180
Authorization of agent; revocation.
Section
323.185
Date when payment for credit purchases due; extension.
Section
323.190
Suspension of credit.
Section
323.195
Penalty for nonpayment of credit purchase; interest.
Section
323.205
Manufacturers’ reports.
Section
323.210
[1965 c.525 §55; repealed by 1971 c.260 §1 (323.211 enacted in lieu of 323.210)]
Section
323.211
Posting of certain information on vending machines required; seizure for failure to comply.
Section
323.215
Records of vending machine operators.
Section
323.220
Maintenance and preservation of records.
Section
323.225
Transporters’ permits and records.
Section
323.230
Examination of records by department; supplemental reports; rules.
Section
323.235
Subpoenas; enforcement.
Section
323.240
Search warrants; seizure and forfeiture.
Section
323.245
Forfeiture of cigarettes and other objects; sale or redemption of other objects.
Section
323.248
Seizure and forfeiture of contraband cigarettes; appeal.
Section
323.250
Exchanges of information with other governmental units.
Section
323.255
Rewards for information.
Section
323.305
Determination of amounts unpaid.
Section
323.310
[1965 c.525 §67; repealed by 2005 c.94 §108]
Section
323.315
[1965 c.525 §66; 1982 s.s.1 c.16 §18; repealed by 2005 c.94 §108]
Section
323.318
Refund when increase in cigarette tax is not continued.
Section
323.320
Refunds for unused stamps and for unsalable or destroyed cigarettes; interest; rules.
Section
323.325
Limitation period on claim for refund.
Section
323.330
Interest on certain refunds.
Section
323.335
Date when payment or prepayment of tax is due.
Section
323.340
Reporting requirements for distributors.
Section
323.343
Report by persons with cigarette activity; forms.
Section
323.345
[1965 c.525 §74; repealed by 1971 c.416 §3]
Section
323.350
[1965 c.525 §75; 1971 c.416 §2; repealed by 1999 c.62 §24]
Section
323.355
Report of sales on common carriers in interstate or foreign passenger service.
Section
323.360
Report by consumers.
Section
323.365
Extension of time for reports and payment of tax; interest.
Section
323.380
[1965 c.525 §79; 1982 s.s.1 c.16 §20; repealed by 1999 c.62 §16 (323.381 enacted in lieu of 323.380)]
Section
323.381
Failure to pay tax or timely file report.
Section
323.385
Jeopardy determinations.
Section
323.390
Collection of unsecured, unpaid tax after deficiency or jeopardy determination; collection charge; warrants.
Section
323.391
Withholding warrant procedures; application for collection of unpaid cigarette taxes.
Section
323.401
Refund agreement with governing body of Indian reservation; appropriation for refunds.
Section
323.403
Application of other statutes.
Section
323.404
Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.
Section
323.405
[1965 c.525 §81; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
Section
323.406
Disclosure of license information.
Section
323.410
[1965 c.525 §82; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
Section
323.415
[1965 c.525 §§83,84; repealed by 1977 c.870 §55 (323.416 enacted in lieu of 323.405, 323.410 and 323.415)]
Section
323.416
Appeals to Tax Court.
Section
323.420
Venue; department certificate as evidence.
Section
323.435
Actions by Attorney General; limitation on actions; authority.
Section
323.440
Department to enforce ORS 323.005 to 323.482; rules; personnel.
Section
323.455
Distribution of certain cigarette tax revenues.
Section
323.457
Distribution of additional tax proceeds.
Section
323.459
Disposition of further tax proceeds; payment of expenses for administration and enforcement.
Section
323.460
[1965 c.525 §106; repealed by 1969 c.229 §3]
Section
323.480
Civil and criminal penalties for violations of ORS 323.005 to 323.482; fine for preventing entry or examination; forfeiture; appeal.
Section
323.482
Offense of unlawful distribution of cigarettes; forfeiture; injunctive relief.
Section
323.500
Definitions for ORS 323.500 to 323.645.
Section
323.505
Tax imposed on distribution; rate.
Section
323.510
Dates for payment of tax; returns; extension; interest.
Section
323.515
Exemption for tobacco products not subject to taxation by state.
Section
323.520
Application for distributor license.
Section
323.525
Security; amount.
Section
323.530
Issuance of license; display; appeal of license denial.
Section
323.535
Cancellation, suspension or revocation of license; appeal.
Section
323.538
Wholesale sales invoices; requirements; presumptions; penalty.
Section
323.540
Records; contents; retention; examination.
Section
323.545
[1985 c.816 §24; repealed by 2003 c.804 §70]
Section
323.550
[1985 c.816 §25; repealed by 2003 c.804 §70]
Section
323.555
Warehouse records; inspection; contents; preservation.
Section
323.560
Credit of tax for tobacco products shipped out of state or returned to manufacturer.
Section
323.565
Exemption for sales to common carriers engaged in interstate or foreign passenger service; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers.
Section
323.570
Transport of untaxed products; permit; bills of lading.
Section
323.575
Administration and enforcement; rules and procedures.
Section
323.580
[1985 c.816 §29; repealed by 2003 c.804 §70]
Section
323.585
Penalty and interest for failure to pay tax or timely file return.
Section
323.590
[1985 c.816 §31; repealed by 2003 c.804 §70]
Section
323.595
Application of other statutes.
Section
323.597
Disclosure and sharing of information between Department of Revenue and Oregon Health Authority.
Section
323.598
Disclosure of license information.
Section
323.600
Department determination of amount of tax; deficiency determinations; liens.
Section
323.605
Immediate determination and collection of tax.
Section
323.607
Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts.
Section
323.610
Collection of unpaid tax.
Section
323.612
Seizure and forfeiture of contraband tobacco products; appeal.
Section
323.613
Exchanges of information with other governmental units.
Section
323.615
Refund agreement with governing body of Indian reservation; appropriation for refunds.
Section
323.618
Venue; department certificate as evidence.
Section
323.619
Actions by Attorney General; limitation on actions; authority.
Section
323.620
Remedies cumulative.
Section
323.623
Appeals.
Section
323.625
Disposition of moneys other than inhalant delivery system revenues.
Section
323.627
Disposition of proceeds of tax imposed on inhalant delivery systems.
Section
323.630
Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination.
Section
323.632
Offense of unlawful distribution of tobacco products; forfeiture.
Section
323.635
Penalties in ORS 323.630 and 323.632 additional to other penalties.
Section
323.640
Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco.
Section
323.645
Short title.
Section
323.700
Definitions for ORS 323.700 to 323.730.
Section
323.703
Delivery sales to persons under 21 years of age prohibited.
Section
323.706
Requirements for persons accepting delivery sale purchase orders.
Section
323.709
Requirements for persons mailing or shipping tobacco in delivery sales.
Section
323.712
Required licenses.
Section
323.715
Notice requirements for delivery sales.
Section
323.718
[2003 c.804 §78; 2017 c.701 §13; repealed by 2021 c.179 §13]
Section
323.721
Delivery sales reporting requirements.
Section
323.724
Noncompliant delivery sales of tobacco prohibited.
Section
323.727
Penalties for violating ORS 323.700 to 323.730; seizure and forfeiture.
Section
323.730
Persons who may bring actions.
Section
323.740
Entry and examination by department.
Section
323.800
Definitions for ORS 323.800 to 323.807.
Section
323.803
Findings and purpose.
Section
323.806
Required actions by manufacturers; liability of importers.
Section
323.807
Assignment of interest in qualified escrow fund to state.
Section
323.810
Definitions for ORS 323.810 to 323.816.
Section
323.813
Findings and purpose.
Section
323.816
Required actions by manufacturer.
Section
323.850
Legislative findings.
Section
323.853
Definitions for ORS 323.850 to 323.862.
Section
323.856
Tax stamps prohibited on cigarette packages not meeting federal requirements.
Section
323.859
Notice; effect of failure to receive notice.
Section
323.862
Disclosure of information.
Section
323.865
Rulemaking authority.
Section
323.990
Section 323.990
Section
323.992
[1965 c.525 §91; repealed by 1971 c.743 §432]
Section
323.995
[1985 c.816 §43; 1995 c.650 §47; repealed by 2003 c.804 §70]